基于国家治理的我国国家审计与专业经济监督形式的协调

Chinese National Audit and Coordination in Form of Professionally Economical Supervision Which are Based on National Governmence

随着社会经济的逐步发展,审计和专业经济监督形式在国家治理中的经济监督功能作用越来越重要;而现实中,审计监督和专业经济监督形式所形成的经济监督系统存在诸多不协调问题,以致影响了国家治理的效果。为此,需要遵循整体性原则、相互联系原则、结构功能原则、动态性原则等原则,明确国家审计和专业经济监督形式的各自目标,强化审计与专业经济监督形式的监督与被监督的关系,加强审计与专业经济监督形式的协作关系,确保审计监督与专业经济监督形式的信息沟通,完善相关法律法规中有关国家审计与专业经济监督协调的规定,从而构建国家审计与专业经济监督形式的协调机制。

With the development of social economic,audit and coordination in form of professionally economical supervision which are based on national governance are playing vital roles in economical supervision;however,in reality there are many problems in this area,making great influences in the national governance.Therefore,we need to adhere to following principle:integrity,mutual contact,structure function,as well as dynamic principle.At the same time,confirming respective goals,strengthening the relationship of supervising and being supervised,as well strengthening collaborative relationships of each other are necessary,only in that way,shall we could ensure the information communication of audit and coordination in form of professionally economical supervision,and consummate relevant laws and regulations,eventually build the coordination mechanism of audit and coordination in form of professionally economical supervision.